DE21-4 Refer to your answer to Daily Exercise 21-3. Record the journal entries for the fol- lowing I. The use of $20 rather than $7 of direct materials in the chopping process. 2. Cost of goods completed and transferred out of the Chopping Department and into the Mixing & Bottling Department. 3. Cost of goods completed and transferred out of the Mixing & Bottling Department and into Finished Goods Inventory. 4. Cost of goods sold.